Tahat, Yasean; Omran, Mohamed A.; AbuGhazaleh, Naser M. - In: Asian Review of Accounting 26 (2018) 4, pp. 464-486
Purpose: Based on the institutional theory, the purpose of this paper is to examine institutional factors that affect the development of accounting practices in Jordan. Design/methodology/approach: The current study surveys the perceptions of 306 participants and 20 interviewees. Findings:...